Publication details

Zavádění kamerální systematiky u zeměpanských správních institucí na Moravě

Title in English The introduction of the cameral system in the political administrative institutions in Moravia
Authors

SVITÁK Zbyněk

Year of publication 2023
Type Article in Periodical
Magazine / Source Archivní časopis
MU Faculty or unit

Faculty of Arts

Citation
Web https://www.mvcr.cz/clanek/archivni-casopis.aspx?q=Y2hudW09MQ%3d%3d
Keywords cameral budget; cameral accounting; state administration; Moravia
Description The article deals with the introduction of the cameral budget at the state administration offices in Moravia in 1748 and its application from the military year 1749. Its main feature was stability, based on fixed income and expenditure. A decisive part of the budget was a binding salary system for staff, which did not allow for additional expenditure beyond what was planned. The firm framework of the budgets raises the question of whether cameral acounting was used in its application.

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